The idea of accountability has by now been interpreted in ways which are different enough from one another to have permitted a certain ambiguity to creep into the notion in its present use within the educational community. The principal purpose of this report is, therefore, to try to set forth some clearer statement of what the idea of accountability means. Accountability must be construed as a two-way relationship between and among all participants at all levels of the educational process. This approach makes unnecessary the tendency to use accountability as a way of pointing a punishing finger at someone, particularly at teachers. This way of understanding accountability could mean a new sense of democratic relationships throughout the entire chain of administration-faculty-pupil-parents. It is essential that educators develop scientifically acceptable standards for judging educational performance. (Author/JF)